Section 9-331. WAIVER OF PENALTY AND INTEREST FOR FAILURE TO FILE

 

331.1If an income-expense form, any information sought under the form,

or records or documents sought to completely and accurately inform the Deputy Chief Financial Officer about the income or economic benefits of the income-producing property are not submitted in the time provided for by this chapter, and it is shown to the Deputy Chief Financial Officer's satisfaction that the failure to provide the form, information, record, or document was due to reasonable cause, the Deputy Chief Financial Officer shall not add the penalty described in § 330 to the affected taxpayer's real property tax bill for the next ensuing tax year.

 

331.2For the purposes of § 331.1, the phrase "reasonable cause" shall be construed to mean the following:

 

(a) Those situations in which the owner of the affected property is under a legal disability at the time due for filing. Persons under legal disability are those persons who, at the time due for submission of the forms, did not appreciate their obligation to file and were thus unable to care for their property by reason of advanced age, mental illness, mental defect or physical incapacity;

 

(b) Death of the record-owner of the affected property within six (6) months prior to the date due for submission of the forms;

 

(c) Death of the agent who is retained by the taxpayer to prepare the forms, within six (6) months prior to the date due for submission of the forms; and

 

(d) Any other situation which the Office, in its discretion, considers appropriate for the treatment.

 

331.3A waiver of penalty and interest for failure to submit the required income and expense or related information or documents, in accordance with the provisions of this chapter, shall not be granted unless the facts and circumstances to justify the failure have been set forth in writing by the affected taxpayer and approved by the Director, Real Property Tax Administration.

 

331.4A request for waiver of penalty and interest under this section shall be submitted to the Deputy Chief Financial Officer on or before November 1st following the due date for submission of the income and expense form, as provided in § 332; provided that the request for waiver of penalty concerning the income-expense form due on April 1, 2009 may be submitted to the Deputy Chief Financial Officer through April 1, 2009.

 

331.5In addition to the submission of a request for waiver of penalty and interest as provided for § 331.4, the filing of an accurately completed income-expense form shall be a prerequisite to obtaining a waiver of penalty and interest.

 

authority

The Office of Tax and Revenue (OTR), pursuant to the authority set forth in the D.C. Official Code § 47-885, as amended by Section 155 of the District of Columbia Appropriations Act 2001, approved November 22, 2000 (114 Stat. 2476; Pub. L. 106-522) and the Office of the Chief Financial Officer, Financial Management and Control Order No. 00-5, effective June 7, 2000.

source

Final Rulemaking published at 25 DCR 10919, 10924 (June 22, 1979); as amended by Final Rulemaking published at 28 DCR 3203 (July 17, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 2160 (May 15, 1981); and by Final Rulemaking published at 31 DCR 3729 (July 27, 1984); as amended by Final Rulemaking published at 56 DCR 6050 (July 31, 2009).